Snedden Products manufactures athletic equipment, including footballs. The footballs are manufactured in several steps, which are listed

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Snedden Products manufactures athletic equipment, including footballs. The footballs are manufactured in several steps, which are listed below:

1. Leather and other materials are received at a centrally located dock where the materials are checked to be sure they conform to exacting company standards. Rejected materials are returned to the supplier.

2. Acceptable materials are transported to a stores warehouse pending use in production.

3. A materials requisition form is issued, and materials are transferred from the stores warehouse to the Cutting Department where all cutting equipment is located.

4. Since the Cutting Department cuts materials for a variety of products, the leather is placed on large pallets and stationed by the appropriate machines.

5. The leather and other materials are cut to proper shape, with the operator taking care to cut all sections of a football from a single piece of leather. Waste materials are placed in a bin, and at the end of each day the materials are sorted to reclaim the items that can be used in manufacturing other products.

6. Each cut item of material is examined by one of three checkers to ensure uniformity of cut, thickness of the leather and direction of the grain. Rejected pieces are tossed in the scrap bin.

7. Cut materials are placed on pallets and transferred to the Centralized Sewing Department, where the pallets are placed in a staging area.

8. Materials are taken from the pallets, the company's name and logo are stamped into one section of each set of cut pieces and the pieces are then sewed together.

9. The sewn pieces are placed in bins, which are then transferred to the staging area of the Assembly Department.

10. An operator in the Assembly Department installs a lining in the football, stitches the ball closed with a stitching machine and then inflates it.

11. The completed footballs are placed on a conveyor belt that passes by another set of checkers. Each ball is checked for uniformity of shape and potential defects.

12. Completed footballs are boxed and transferred to the finished goods warehouse.


Required

Assume that the company adopts JIT inventory practices and establishes individual product flow lines.

Explain what changes would have to be made in manufacturing procedures and prepare a sketch of how the football product flow line would be arranged.

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Management Accounting

ISBN: 9780077185534

6th Edition

Authors: Will Seal, Carsten Rohde, Ray Garrison, Eric Noreen

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